Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of Himachal Pradesh Goods and Services Tax Act, 2017.

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..... Tax Shimla-2, the 15th June, 2021 No. EXN-F(10)-4/2021 .-In exercise of the powers conferred by section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 20 .....

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..... ion, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, s .....

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..... , the time limit for completion of such action, shall be extended upto the 15th day of June, 2021; (ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2 .....

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